https://www.taxtmi.com/caselaws?id=294237 Criminal prosecution for alleged income-tax offences was treated as independent of pending reassessment proceedings and the challenge to the reassessment notice, so those matters did not bar continuation of the complaint. Foreign documents obtained from German tax authorities were not rejected at the quashing stage merely because they were xerox copies; their authenticity and evidentiary value were left for trial. The statutory protection in section 279(1A) was held to apply only where penalty is reduced or waived under section 273A, not where reduction occurs under section 250(6). As the section 273A conditions were not satisfied, the criminal complaint remained maintainable and prosecution could proceed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 22 Aug 2022 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294237 Criminal prosecution for alleged income-tax offences was treated as independent of pending reassessment proceedings and the challenge to the reassessment notice, so those matters did not bar continuation of the complaint. Foreign documents obtained from German tax authorities were not rejected at the quashing stage merely because they were xerox copies; their authenticity and evidentiary value were left for trial. The statutory protection in section 279(1A) was held to apply only where penalty is reduced or waived under section 273A, not where reduction occurs under section 250(6). As the section 273A conditions were not satisfied, the criminal complaint remained maintainable and prosecution could proceed. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294237